Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value of goods sold or cleared to related party u/s 4(1)(b) of Central Excise Act read with Rules 8-11 of Central Excise Valuation Rules 2000 for recovery of Central Excise Duty along with interest and penalty.
Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value of goods sold or cleared to related party u/s 4(1)(b) of Central Excise Act read with Rules 8-11 of Central Excise Valuation Rules 2000 for recovery of Central Excise Duty along with interest and penalty.
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